2024-02-29T18:44:12-07:00 2022-12-31 990 2022-01-01 844167515 The Mandala School Inc MAND 4435463551 6315 Hillside Court Suite D Columbia MD 21046 Joseph Murray President 4435463551 2023-11-08 Joseph Murray 999009999 1 1 11 1 AAL2 X 2022 2023-04-26 12:10:37Z The Mandala School Inc 6315 Hillside Court Suite D Columbia MD 21046 379622 0 X www.mandalaschoolmd.org X 2020 MD The Mandala School is a K-12th grade religious school founded to offer students an immersive, engaged, individualized, and project-based education through core academics, field trips, creative problem solving, enrichment, and effective communication. 5 5 0 0 0 0 90040 64624 244838 314998 0 0 0 0 334878 379622 0 0 0 0 42345 97624 0 0 0 272678 152745 315023 250369 19855 129253 878388 919451 451300 475200 427088 444251 The Mandala School is a K-12th grade religious school founded to offer students an immersive, engaged, individualized, and project-based education through core academics, field trips, creative problem solving, enrichment, and effective communication. 0 0 250369 0 379622 The Mandala School is a K-12th grade religious school founded to offer students an immersive, engaged, individualized, and project-based education through core academics, field trips, creative problem solving, enrichment, and effective communication. 0 0 0 N/A 0 0 0 N/A 0 0 0 250369 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 X Joseph V Murray Jr 4435463551 6315 Hillside Court Suite D Columbia MD 21046 X Joseph V Murray Jr President 40 2 X 0 0 0 Antoinette L Murray Head of School 40 2 X 0 0 0 Valencia S Wood Director of Programs 40 2 X 0 0 0 Joseph V Murray Sr Board Member 1 0 X 0 0 0 Gilbert Jefferson Board Member 1 0 X 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 19525 37569 7530 0 64624 Tuition 624110 314998 314998 0 0 0 0 0 0 314998 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 379622 314998 0 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 97624 97624 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12000 12000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9660 9660 0 0 3498 3498 0 0 9450 9450 0 0 0 0 0 0 70360 70360 0 0 7650 7650 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7813 7813 0 0 32314 32314 0 0 250369 250369 0 0 X 427088 444251 0 0 0 0 0 0 0 0 0 0 451300 475200 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 878388 919451 0 0 0 0 0 0 0 0 0 0 0 0 451300 475200 0 0 0 0 451300 475200 X 0 0 0 0 427088 444251 427088 444251 878388 919451 X 129253 0 0 0 -427088 314998 X 0 0 0 X 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The Mandala School, Inc., an exempt religious school, admits all students of any race, color, national origin, religion, sexual orientation, gender identity, or disability. The Mandala School publicizes its nondiscriminatory policy on its website. Schedule E, Part I, Line 6 Please see Schedule R, Supplemental Information Section. The Mandala School, Inc., an exempt related religious organization, received Government COVID-19 Pandemic Relief Stabilization Grant funds in the amount of $19,525 and the SBA EIDL COVID-19 Pandemic Relief Loan Modification Increase in the amount of $23,900 from The Mandala Fellowship Church, Inc., an exempt related religious organization, for the general support of operations for the school. The original SBA EIDL COVID-19 Pandemic Relief Loan $451,300 + $23,900 SBA EIDL Modification Increase = $475,200 total SBA EIDL COVID-19 Pandemic Relief Loan given by The Mandala Fellowship Church, Inc. to The Mandala School, Inc. to support the general operations of the school. Form 990, Part VI, Section A, Line 2 Joseph V. Murray, Jr. and Antoinette L. Murray - Family Relationship, Antoinette L. Murray and Gilbert Jefferson - Family Relationship, Joseph V. Murray, Jr. and Joseph Murray, Sr. - Family Relationship. Form 990, Part VI, Section A, Line 8b There are no committees that act on behalf of The Mandala School. Form 990, Part VI, Section B, Line 11b Each member of The Mandala School's governing body reviews the 990 Form before signature and submission. Form 990, Part VI, Section C, Line 19 The Mandala School's 990 Tax Returns are available upon request by emailing info@mandalaschoolmd.org. Form 990, Part VIII, Line 1f Part VIII, Line 1f (List of Grants, Line 1f): 1. The Governor's Grant Maryland State Department of Education: Childcare Stabilization Grant (COVID-19 Pandemic Relief) a. MSDE Childcare Stabilization Grant $10,000, b. MSDE Childcare Stabilization Grant $4,525, and c. MSDE Childcare Stabilization Grant $5,000. Total MSDE Stabilization Grants $19,525. The COVID-19 Pandemic Relief Stabilization grants given to The Mandala School, Inc., a related exempt religious organization, by The Mandala Fellowship Church, Inc. were given to support the general operations of the school. The Mandala School received directly COVID-19 Pandemic Relief Grants, Contributions: a. Backing Black Business $5,000 b. Howard County Office of Children: Youth and Family Grant $37,569 c. Contributions $2,530. Total Direct COVID-19 Pandemic Relief Grants, Local Government Grants, and Contributions to The Mandala School totaling $45,099. The COVID-19 Pandemic Relief Grants and Contributions to The Mandala School total $64,624. Form 990, Part IX, Line 24e The Mandala School List of Expenses:: Supplies $19,264 : Furniture/Equipment $4,278 : Field Trips $2,853 : Utilities $5,319 : Total: $32,314. Form 990, Part X, Line 7 The SBA EIDL COVID-19 Pandemic Relief Loan Modification Increase in the amount of $23,900 to The Mandala Fellowship Church, Inc., an exempt religious organization, was loaned to The Mandala School, Inc., a related exempt religious organization, to support the general operations of the school. The original SBA EIDL COVID-19 Pandemic Relief Loan $451,300 + $23,900 SBA EIDL Modification Increase = $475,200 total SBA EIDL COVID-19 Pandemic Relief Loan given by The Mandala Fellowship Church, Inc. to The Mandala School, Inc. to support the general operations of the school. This was the most suitable line that would allow the input for the $475,200 item for this section. Form 990, Part X, Line 23 The SBA EIDL COVID-19 Pandemic Relief Loan to The Mandala Fellowship Church, Inc., an exempt religious organization, is secured by a UCC Filing. The Mandala Fellowship Church, Inc. received an SBA EIDL COVID-19 Pandemic Relief Loan in the amount of $23,900 The Mandala Fellowship Church, Inc. loaned The Mandala School, Inc., a related exempt religious organization, $23,900 SBA EIDL loan to support the general operations of the school. The Mandala School shall be responsible for the monthly payments of the SBA EIDL Loan for the term of the loan. The SBA EIDL COVID-19 Pandemic Relief Loan was received in May 2022 and loaned to the school in May 2022. In May 2022, The Mandala Fellowship Church, Inc., an exempt religious organization, by Certificate of Resolution authorized the acceptance of the SBA EIDL COVID-19 Pandemic Relief Loan (Loan Number: 3248738005) in the amount of $23,900 and the lending of the SBA EIDL COVID-19 Pandemic Relief Loan (Loan Number: 3248738005) in the amount of $23,900 to The Mandala School, Inc., an exempt related religious organization, to support the general operations of the school. The original SBA EIDL COVID-19 Pandemic Relief Loan $451,300 + $23,900 SBA EIDL Increase = $475,200 total SBA EIDL COVID-19 Pandemic Relief Loan given by The Mandala Fellowship Church, Inc. to The Mandala School, Inc. to support the general operations of the school. Form 990, Part XI, Line 8 Form 990, Part XI, Line 8 - This is the most suitable line that would allow the entry of $427,088 item for this section. Form 990, Part XI, Line 9 Form 990, Part XI, Line 9 - Checking Account End of Year $314,998 The Mandala Fellowship Church Inc 6315 Hillside Court Suite D Columbia MD 21046 811902049 Church, Religious Organization MD 501(c)3 Church N/A 0 0 0 1 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 The Mandala Fellowship Church Inc c 19525 Part V, Line 2 (List of Grants, Line 1c) The Governor's Grant Maryland State Department of Education: Childcare Stabilization Grant (COVID-19 Pandemic Relief) a. MSDE Childcare Stabilization Grant $10,000 b. MSDE Childcare Stabilization Grant $4,525 c. MSDE Childcare Stabilization Grant $5,000. The MSDE Stabilization Grants total $19,525. The MSDE COVID-19 Pandemic Relief Stabilization grants given to The Mandala School, Inc., a related exempt religious organization, by The Mandala Fellowship Church, Inc. were given to support the general operations of the school. The Mandala Fellowship Church Inc e 23900 Part V. Line 1e - The Mandala Fellowship Church, Inc., received an SBA EIDL COVID-19 Pandemic Relief Loan Modification Increase in the amount of $23,900. The Mandala Fellowship Church loaned The Mandala School, Inc., a related exempt religious organization, $23,900 SBA EIDL loan to support the general operations of the school. The Mandala School shall be responsible for the monthly payments of the SBA EIDL Loan for the term of the loan. The SBA EIDL COVID-19 Pandemic Relief Loan Modification Increase was received in May 2022 and loaned to the school in May 2022. The original SBA EIDL COVID-19 Pandemic Relief Loan $451,300 + $23,900 SBA EIDL Modification Increase = $475,200 total SBA EIDL COVID-19 Pandemic Relief Loan given by The Mandala Fellowship Church, Inc. to The Mandala School, Inc. to support the general operations of the school. The Mandala Fellowship Church Inc i 43425 Part V, Line i - The Mandala School, Inc. and The Mandala Fellowship Church, Inc. are related exempt religious organizations both sharing facilities, mailing lists, or other assets. The Mandala School and The Mandala Fellowship Church are located at 6315 Hillside Court, Suite D, Columbia, Maryland 21046. The COVID-19 Pandemic Stabilization Relief grants in the amount of $19,525 and a SBA EIDL loan in the amount of $23,900 given to The Mandala School, Inc., a related exempt religious organization, by The Mandala Fellowship Church, Inc. were given to support the general operations of the school. The original SBA EIDL COVID-19 Pandemic Relief Loan $451,300 + $23,900 SBA EIDL Modification Increase = $475,200 total SBA EIDL COVID-19 Pandemic Relief Loan given by The Mandala Fellowship Church, Inc. to The Mandala School, Inc. to support the general operations of the school. The Mandala Fellowship Church Inc n 23900 Part V, Line n - The Mandala School, Inc. and The Mandala Fellowship Church, Inc. are related exempt religious organizations both sharing facilities, mailing lists, or other assets. The Mandala School and The Mandala Fellowship Church are located at 6315 Hillside Court, Suite D, Columbia, Maryland 21046. The COVID-19 Pandemic Stabilization Relief grants in the amount of $19,525 and a SBA EIDL loan in the amount of $23,900 given to The Mandala School, Inc., a related exempt religious organization, by The Mandala Fellowship Church, Inc. were given to support the general operations of the school. The original SBA EIDL COVID-19 Pandemic Relief Loan $451,300 + $23,900 SBA EIDL Modification Increase = $475,200 total SBA EIDL COVID-19 Pandemic Relief Loan given by The Mandala Fellowship Church, Inc. to The Mandala School, Inc. to support the general operations of the school. Schedule R, Part V, Line 1c Part V, Line 2 (List of Grants, Line 1c) The Governor's Grant Maryland State Department of Education: Childcare Stabilization Grant (COVID-19 Pandemic Relief) a. MSDE Childcare Stabilization Grant $10,000 b. MSDE Childcare Stabilization Grant $4,525 c. MSDE Childcare Stabilization Grant $5,000. Total MSDE $19,525. The COVID-19 Pandemic Relief Stabilization grants given to The Mandala School, Inc., a related exempt religious organization, by The Mandala Fellowship Church, Inc. were given to support the general operations of the school. Schedule R, Part V, Line 1e Part V. Line 1e - The Mandala Fellowship Church, Inc., received an SBA EIDL COVID-19 Pandemic Relief Loan in the amount of $23,900. The Mandala Fellowship Church loaned The Mandala School, Inc., a related exempt religious organization, $23,900 SBA EIDL loan to support the general operations of the school. The Mandala School shall be responsible for the monthly payments of the SBA EIDL Loan for the term of the loan. The SBA EIDL COVID-19 Pandemic Relief Loan was received in May 2022 and loaned to the school in May 2022. The original SBA EIDL COVID-19 Pandemic Relief Loan $451,300 + $23,900 SBA EIDL Increase = $475,200 total SBA EIDL COVID-19 Pandemic Relief Loan given by The Mandala Fellowship Church, Inc. to The Mandala School, Inc. to support the general operations of the school. Schedule R, Part V, Line 1i Part V, Line i - The Mandala School, Inc. and The Mandala Fellowship Church, Inc. are related exempt religious organizations both sharing facilities, mailing lists, or other assets. The Mandala School and The Mandala Fellowship Church are located at 6315 Hillside Court, Suite D, Columbia, Maryland 21046. The COVID-19 Pandemic Stabilization Relief grants in the amount of $19,525 and a SBA EIDL COVID-19 Pandemic Relief Loan Modification Increase in the amount of $23,900 given to The Mandala School, Inc., a related exempt religious organization, by The Mandala Fellowship Church, Inc. were given to support the general operations of the school. The original SBA EIDL COVID-19 Pandemic Relief Loan $451,300 + $23,900 SBA EIDL COVID-19 Pandemic Relief Loan Modification Increase = $475,200 total SBA EIDL COVID-19 Pandemic Relief Loan given by The Mandala Fellowship Church, Inc. to The Mandala School, Inc. to support the general operations of the school. Schedule R, Part V, Line 1n Part V, Line n - The Mandala School, Inc. and The Mandala Fellowship Church, Inc. are related exempt religious organizations both sharing facilities, mailing lists, or other assets. The Mandala School and The Mandala Fellowship Church are located at 6315 Hillside Court, Suite D, Columbia, Maryland 21046. The COVID-19 Pandemic Stabilization Relief grants in the amount of $19,525 and a a SBA EIDL COVID-19 Pandemic Relief Loan Modification Increase in the amount of $23,900 given to The Mandala School, Inc., a related exempt religious organization, by The Mandala Fellowship Church, Inc. were given to support the general operations of the school. The original SBA EIDL COVID-19 Pandemic Relief Loan $451,300 + $23,900 SBA EIDL COVID-19 Pandemic Relief Modification Increase = $475,200 total SBA EIDL COVID-19 Pandemic Relief Loan given by The Mandala Fellowship Church, Inc. to The Mandala School, Inc. to support the general operations of the school. On November 8, 2023, we responded to an email stating that The Mandala School, Inc.'s Form 990's for 2022 filed on Form 990 Online were not accepted with a message that stated: "Error Message F990-902-01 "EIN" of the filer in the Return Header must be established as an exempt organization filer in the e-File database." We were instructed in the Form 990 Online email dated, Wednesday, November 8, 2023 to phone the IRS to check The Mandala School's non-profit status. As soon as we received the error message, we phoned the IRS Tax Exempt Department straight away because we did not understand what was happening and we were confused. Because it was at the end of the day, the office was closed so we called the office immediately on the next day to see what had occurred so that we could fix the issue. On Thursday, November 9, 2023 we spoke with an IRS agent about the message received by Form 990 Online after TMS' Form 990's were uploaded to their system and returned because of the error message. The agent updated The Mandala School's categorization in the IRS system to reflect that our organization is a non-profit entity. However, he informed me that it could possibly take six to eight weeks to reflect in the system. We asked if we could make a request that our e-file platform, Form 990 Online, change the 990 Forms back to "Edit Status" so that we could attempt to upload them again since The Mandala School's extension was until Wednesday, November 15, 2023. We explained that we would be assessed a late fee penalty if our Forms were not uploaded on that day. The agent explained that we could request an abatement of the penalty if the Forms are returned again and if the system isn't updated. However, we attempted to upload them again on Wednesday, November 15, 2023 in the hope the database might be updated and our Form 990 for 2022 would be accepted. The Forms were returned once more by Form 990 Online. We called the IRS a few times over the next several weeks to check the our exempt status and in January we received a Notice that stated that we would have to file a separate Tax Exempt Form 1023 for the school. We began to complete the application straight away and filed it on January 25, 2024. We received our formal Tax Exempt 501(c)3 this month. We would like we to formally request an abatement of all assessed late fees, interest, and penalties because we were trying to fix our Tax Exempt status to reflect properly in the database and understand what was happening so that we could file the Form 990 for 2022 by November 15, 2023 with the proper status. Thank you so much for your time and attention.